When you switch to theDirect method the top section will change to present the cash receipts and disbursements.
The cash receipts and cash paid details can be modified by selecting Show or Print calcs from the popup menu. This opens up a worksheet that you can use to include all the items (either linked or manually entered).
When inserting a new line using the express menu, you have the opportunity to insert a change in balance, ending balance, or manual line.